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Direct Labor
The cost of labor directly involved in manufacturing a product or providing a service.
Total Manufacturing Costs
Reflects the aggregate amount spent on the production of goods, including costs related to materials, labor, and overhead within a specific period.
Direct Labor
Labor costs that are directly attributed to the work on specific goods or services, easily traced to individual units of production.
Manufacturing Overhead
These are indirect costs associated with manufacturing, not directly attributable to a specific product, such as factory rent, utilities, and maintenance.
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